Govt of Maharashtra Industries, Energy &
Labour Department.- Government Resolution No.
MISC -05/CR-1698/Desk Lab - 9 .
INTRODUCTION
:
To
perform a statutory duty
cast on the inspectors appointed
under various labour laws
in Maharashtra State working under
the Commissioner of Labour and
Director of Industrial Safety
and Health, the inspectors
are required to visit
industrial establishments. With increased
awareness among employers and employees
in various establishments, it has
been represented to the Government
that employers themselves can
discharge the responsibility
of enforcing various labour
laws in their respective establishments.
The employers can also suo-moto certify
the fact of correct implementation
of the labour laws. The
Government of Maharashtra
lays strong emphasis on labour reforms
for creating a conducive working environment
for the system of inspection
so as to enable the
employees as well as employers to
focus on the core issue
of their businesses.
Resolution
:
Keeping
the above context
in view, the Government of Maharashtra
in the department of Labour
has decided to introduce a new
system for enforcement
of various labour laws
with simplification in
maintenance of various
records and registers
required under different
labour laws. The Government,
thus , introduces a self-certification
- cum-consolidated annual returns
scheme for various shops/establishments/
factories while at the same
time ensuring more
effective compliance with various
labour laws by the employers.
The details of the aforesaid
Scheme are as under :
Objective
: The Objective of
this Scheme is to reduce
visits of Government
officers/inspectors for
inspection of those shops/establishments/factories
which opt for the scheme
without compromising
on safety, health, welfare and
social security of workers
/ employees, and allow them
to submit consolidated Annual
returns in lieu of
multiple returns under
various labour laws.
This scheme of ‘self-certification
cum consolidated annual returns”
is open to all the
shops/ establishments/ factories,
etc, in the State, except
those with industrial
activities covered
under the Maharashtra Factories
(Control of Industrial
Major Accidents Hazards) Rules,
2003 and will apply only to those
shops/establishments/factories
etc which OPT to join
the scheme by making written
application for the same
as prescribed in Annexure
I and II with an Affidavit
as given in Annexe III.
Procedure
:
I.This scheme shall
be open to all shops/establishments/factories
in the State and any occupier
/ proprietor / partner/ Director
/ employer / principal employer
/ contractor can opt for the scheme
after applying to the Self-Certification
Scheme Committee.
II.The State level Self
Certification Scheme Committee
shall have the following
composition :
Chairman
:
Commissioner of Labour,
Maharashtra State, Mumbai
Member
:
Director, Industrial Safety
& Health
Maharashtra State, Mumbai
Secretary
: Dy. Commissioner of Labour
(Industrial Relations Wing), Mumbai
This Committee shall operate
from the Office of the Commissioner
of Labour, Maharashtra State,
Mumbai.
Any occupier / proprietor / partner
/Director / employer / principal
employer /contractor desiring to join
the Scheme shall submit
an application in the proforma
prescribed in Annexe I (in triplicate)
along with the required
amount of security
deposit as prescribed .
The self-Certification Scheme
Committee will scrutinize
the application within 30 days
of the submission and allot
a registration
number to the respective
occupier / proprietor / partner/
Director / employer / principal
employer/ contractor and this
number shall be quoted
I all correspondence
under the Scheme.
Security
deposit :
The amount of security
deposit shall be as follows:
Shops / establishments / Factories
having 101 to 500 workers
Rs. 10.000/-
Shops/ establishments /
Factories having 501 and above
Rs. 20.000/-
Validity of the Scheme
: Once the occupier/ proprietor/Director
/ employer/ principal employer
/ contractor has opted
for the Scheme, it shall
be valid for a period
of 5 calendar years. After
5 calendar years, the occupier
/ proprietor/ partner/ Director/
employer/ principal employer/contractor
may renew the Scheme
for further 5 calendar years
by submitting a fresh application
with the required
security deposit. However, the
employer will be free to
withdraw from the Self-Certification
Scheme Committee in this regard.
In such cases of premature
withdrawal from the Scheme, the
security deposit paid at
the time of registration
will be forfeited.
Coverage under the Scheme : The
Scheme will cover the following
labour laws
The Payment of Wages Act,
1936 and the Rules made
thereunder
The Minimum Wages Act,
1948 and the Rules made the
thereunder
The Contract Labour (Regulation
& Abolition) Act,
The Maternity
Benefit Act, 1961 and
the Rules made thereunder
Payment of Bonus Act, 1965
and the Rules made thereunder
Payment of Gratuity
Act, 1972 and the Rules
made thereunder
Maharashtra Workmen’s Minimum
House Rent Allowance Act,
1986
The Factories Act, 1948
The Bombay Shops and Establishments
Act, 1948
Inter State Migrant Workmen
(Regulation of Employment
and Condition of Service)
Act, 1979 and Rules, 1980
Industrial Employment (Standing
Orders) Act, 1948
Workmen's Compensation Act,
1923
Filing
of Self-Certification-cum-Consolidated
Annual Returns : After
getting enrolled for the
Scheme, the concerned occupier
/ proprietor/partner/Director/employer/principal
employer/contractor shall file
Self-Certification-cum-consolidated
Annual Return in
the proforma prescribed
in Annexe IV along with
required supporting
document/ information. This
return must be filed
on or before 31st
January of each year
on any working day at the
Office of Commissioner of
Labour at Mumbai. On failure
to submit the return
within the prescribed time
limit, the occupier / proprietor
/ partner/ Director / employer/
principal employer / contractor
will cease to be the
member under the Self-Certification
Scheme.
Consequences of submitting
false information in the
Return
: The occupier / proprietor/
partner / Director / employer
/ principal employer / contractor
submitting false information
in the Self-Certification-cum-Consolidated
Annual Return, will be
immediately intimated by
the State Level Committee and
his registration under the
Self Certification Scheme
shall stand cancelled. If at a
later stage, any returns are found
to contain false information,
the occupier/ proprietor / partner
/ Director / employer/ principal
employer / contractor will be
liable for legal action
under relevant provisions
of the laws. The decision of the
State Level Committee in
this regard shall be final.
Inspection procedure
under the Scheme : (a)
20% of the shops/ establishments/
factories covered under the Scheme
shall be selected randomly in
consultation with the State
Level Committee for inspection
during a year. The shops
/ establishments / factories
randomly selected
every year shall be inspected
only once in that
year to verify implementation
of various laws covered under
the Scheme. The shops/establishments/
factories inspected once during
the period of the Scheme,
will not be inspected again
during remaining period
of 5 years of the scheme
unless complaints are received
by the State Level Committee in
this respect. If any violations
are detected during the course
of inspection, it will be
processed as per the provisions
of the respective labour laws
(b) The inspection visits for enquiry
into complaints shall
be made only on specific
authorization by the following :
(i)Commissioner of Labour, Addl.
CL/Dy.CL in respect of the matters
coming under his jurisdiction.
(ii)Director/Addl. Director/ Joint
Director of Industrial Safety
and Health in respect of matters
coming his jurisdiction
11. This Scheme shall come into
effect from 02.01.2006.
By Order and in the name
of the Government of Maharashtra
(Dr. Bhagwan Sahai)
Secretary (Labour)
Trade
Notice No. 80/2001 DATED 22/11/2001 - Commissioner
of Central Excise, Mumbai - IV.
Attention
of the trade is invited
to Board's Circular No.
54/99 - Cus issued under
F. No. 605/195/97-DBK dated
25.10.2001 wherein it was
clarified that DGFT Policy
Circular No. 67(RE-98)/98-99
dated 19.2.99 on the above
subject should be ignored
for the purpose of granting
DEPB benefits to made-ups
made out of yarn dyed fabrics
falling under DEPB entry
Sr. Nos. 69 and 72 Product
Group - Textiles.
The
issue has been re-examined
in the Board and it is felt
that DGFT's said Policy
Circular to treat made-ups
made out of yarn dyed fabrics
as processed items is correct
DOR
Circular No. 54/99 - Cus
dated 25.8.99 may, therefore,
be treated as withdrawn
Trade
Notice No. 38/ SERVICE TAX/2001 DATED-10/12/2001.
Attention
of the Trade & Public
and all concerned , is invited
to the Ministry's letter
F. No. 341/143/2001 - TRU
dt. 18/10/01. The contents
of the same are reproduced
below: -
"The
doubts have been raised
as to whether the "value
of taxable service"
in respect of broadcasting
services will include the
commission paid by the broadcasting
agency or not. The facts
of the case are as follows":
-
In the invoices raised by
the broadcasting agency
on the advertising agency,
the gross amount for the
broadcasting services is
indicated. From this amount,
the commission or discount
(usually 15% of the gross
amount ) given to the advertising
agency is deducted and the
net amount is payable by
the advertising agency to
the broadcasting agency
is indicated. Thus what
is "received by the
broadcasting agency"
for the service rendered
is the net amount excluding
the commission or discount.
In some cases, only the
net amount is invoiced to
the advertising agency.
The
matter has been examined
by the Board. The value
of taxable
service is the amount received
by the broadcaster for the
providing the broadcasting
service. Therefore, service
tax is leviable only on
the amount received by the
broadcaster is net of the
commission or discount paid
to the advertising agency,
service tax will be payable
on this amount. However,
such abatement towards commission/discount
shall be allowed only when
the same is clearly indicated
in the invoice/bill raised
by the broadcasting agency
on the advertising agency.
It will be relevant to mention
here that on the commission/discount
received by the advertising
agency, service tax is separately
leviable under the category
of advertising services.
In this regard, your attention
is invited to Board's circular
F. No. 341/43/96-TRU dt.
31.10.96 wherein it was
clarified that the commission
received by the advertising
agency for getting the advertisement
published in the print media
(i.e. newspaper, periodicals
etc.) or the electronic
media (Doordarshan, private
channels, AIR etc.) will
be includible in the value
of taxable service under
the category of "advertising
service".
TRADE
NOTICE NO. 81/2001 DATED 26/11/2001.
Problems
faced by Merchant Exporters
regarding availment of drawback
on garments - regarding
Attention of the trade is invited
to Board's Circular No. 54/2001
- Customs issued under F. No.
609/107/2001 dated 19.10.2001.
It
has been clarified that
all categories of Ready
made woven garments (other
than raincoats, undergarments
and clothing accessories)
falling under chapter 62
of Customs & Central
Excise Tariff Act are now
subject to Central Excise
levy as a result of the
changes announced in the
Union Budget, 2001-2001
(Finance Bill was enacted).
Though normally it is the
actual manufacturer who
is to pay duty of excise
leviable on any commodity,
considering the peculiar
and decentralised nature
of garment producing sector,
certain special provisions
have been made, wherein
the mechants who get their
garments produced by supplying
materials to job working
units have been recognised
for registration / duty
payment etc. purposes. Vide
Rule 4(3) of Central Excise
(No.2) Rules, 2001, a merchant
manufacturer i.e., a merchant,
who gets the goods manufactured
from a job worker on his
own account, is required
to pay duty on the garments
manufactured on his behalf
on job work basis, either
himself or he may authorise
such job worker(s) to pay
duty on his behalf. When
merchant manufacturer pays
duty, he is also entitled
to avail of CENVAT for duty
paid inputs procured and
used for garment production
by job workers.
Since
the manufacturer or merchant
manufacturer whose domestic
turn over exceeds rupees
one crore has to pay excise
duty and can avail of CENVAT
credit in respect of inputs
used in the manufacture
of woven garments, separate
drawback rates have been
provided with effect from
7.6.2001 for the garments
where cenvat facility is
availed, the drawback rate
has only Customs & Central
Excise allocations. It has
been brought to the notice
of the Board that the Customs
formations while scrutinising
Drawback claims of woven
garment exporters are insisting
on the production of the
certificate evidencing non-availment
of Cenvat facility in every
case. This is stated to
be causing undue hardship
to garment exporters- very
large number of which are
said to be only merchant-manufacturers
who are baically export
oriented and whose domestic
clearances are nil or negligible.
Export
Organisations have, however,
represented that in the
present scenario where a
merchant getting the goods
manufactured from other
manufacturers/job workers
is under liability to pay
the Central Excise duty
and especially since such
manufacturers/job workers
are scattered, it is possible
to furnish such certificate
in every case. Further,
it has also been represented
that most of garment exporters
are merchant-manufacturers
who are exempted from the
levy of Central Excise as
their domestic clearances
do not exceed Rs. 1 Crore.
They have, therefore, requested
that instead of insisting
on a Cenvat non-availment
certificate in every case,
drawback at higher rate
may be permitted on the
basis of suitable declaration
from such exporters. The
Department could check independently
if need be to check its
veracity.
The
issue and request has been
examined and the production
and export pattern and system
of excise control and duty
payment / CENVAT in garment
industry also looked into.
It is observed that in the
case of the goods manufactured
by manufacturer-exporters,
there shall not be any difficulty
in verifying the declaration
that Cenvat facility has
not been availed in as much
as for dutiable garments,
if cleared for export under
bond/rebate claim, movement
has to be made under ARE
- 1 and as such exporters
can evidence the same through
production of an ARE-1 issued.
For
the exports, where ARE-1
is not issued, it has been
decided that they should
clearly declare on the Shipping
Bills, the name(s) of the
job workers/ supporting
manufacturing unit(s) through
whom the garments covered
by the Shipping Bill have
been have been manufactured.
These exporters shall also
be required to give a declaration
in the format given in the
Annexure-I (available at
our office) certifying interalia
that they are not registered
with the Central Excise
and that they are not paying
any Central Excise duties
and not availing of Cenvat
facility and they have not
authorised any supporting
manufacturer/job worker
to pay excise duty and comply
with provisions of Central
Excise (No. 2) Rules, 2001.
These
exporters shall also be
required to furnish a certificate-cum-declaration
as given in Annexure - II
(available at our office),
from their supporting manufacturers/job
workers interalia clarifying
that they are manufacturing
and supplying garments to
this particular merchant
exporter only and that they
are not registered nor availing
of any Cenvat facility for
any garments manufactured
by them.
Such
merchant-manufacturer exporters
can be allowed higher drawback
on the basis of these declarations.
The
Customs Houses shall get
the veracity of the declaration
given by the exporters and
their supporting manufacturers
/ job workers, verified
at random by the Jurisdictional
Deputy / Assistant Commissioner
of Central Central Excise
on quarterly. The criteria
for random selection of
such declarations to be
verified by the Excise authorities,
may be formulated by the
Commissioner of Customs.
If on verification any misdeclaration
is discovered, the higher
drawback granted by the
Customs would be recovered
and only lower benefits
admitted for future shipments
to such exporters.
Trade
Notice No. 83/2001 dated 29/11/2001.
Realisation
of the amount paid under
provisions of the erstwhile
sub-rule (1) of rule 57CC
and its retention by the
manufacturers - whether
the provisions of section
11D of Central Excise Act.
1944 would get attr
